Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
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<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO LIKUIDITAS PADA PT. TELKOM INDONESIA Tbk ]]>
<![CDATA[Alfin Akuba]]>;
<![CDATA[Hasmirati Hasmirati]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.64
<![CDATA[The object of this research is at PT. Telkom Indonesia is listed on the Indonesia Stock Exchange. The research method used is a quantitative method because the research data is in the form of numbers and uses statistical analysis using liquidity ratios. Data analysis techniques use quantitative analysis in analyzing liquidity ratios, namely Current Ratio, Quick Ratio, Cash Ratio, At PT. Telkom Indonesia is listed on the Indonesia Stock Exchange for a period of three years (2015-2017) The results showed that PT. Telkom Indonesia Tbk for the period of three years 2015 to 2017 in terms of the company's current ratio and quick ratio has not been in accordance with the standard ratio. PT. Telkom Indonesia Tbk has fluctuating liquidity conditions so that this is still considered poor.]]>
<![CDATA[BIAYA PROMOSI, PANGSA PASAR DAN PROFITABILITAS PERBANKAN INDONESIA TAHUN 2010-2017 ]]>
<![CDATA[Andi Ruslan]]>;
<![CDATA[Cepi Pahlevi]]>;
<![CDATA[Syamsu Alam]]>;
<![CDATA[Mursalim Nohong]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.65
<![CDATA[The purpose of this study is to obtain empirical evidence of the effect of promotional costs on market share of third party funds and bank profitability (ROA). The sample using bank that publishes financial statements in full during 2010-2017 and is included in Books 3 and 4 categories related to business activities and office networks based on bank core capital. The data analysis technique in this study is path analysis with AMOS software (Analysis of Moment Structure). The results show that promotion costs have a positive and significant effect on DPK market share, promotion costs have a positive but not significant effect on bank profitability, market share deposits have a positive and significant effect on bank profitability. Promotion costs have a positive and significant positive effect on bank profitability through DPK market share.]]>
<![CDATA[ANALISIS PENGARUH GAJI, KONDISI KERJA, RASA AMAN DAN PROMOSI TERHADAP SEMANGAT KERJA ]]>
<![CDATA[Guntur Suryo Putro]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.66
<![CDATA[There is an indication of the low employee morale as indicated by the increasing of employee absenteeism at PT. Angkasa Pura Support (Logistic Department). The company will always have to keep employee morale high to indirectly achieve the company goals. The population of this research is PT. Angkasa Pura Support employees (Logistic Department). The sample amount of this research is 50 respondents, while research method uses random sampling method. The method of analysis used in this study is multiple linear regression analysis to test the effect of salary variable, job condition, job safety and promotion to employee morale at PT. Angkasa Pura Support (Logistic Department) Sultan Hasanuddin Makassar Airport. The test result showed that t test is 2.110 > t table in 95% confidence interval (α = 5%) and DF = 50, which is 2.009. This means that t count > t table, 2.110 > 2.009, shows that the effect of the promotion variable (X4) to the employee moral of PT. Angkasa Pura Support employee (Y) is positive and significant.]]>
<![CDATA[PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Hasmirati Hasmirati]]>;
<![CDATA[Alfin Akuba]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.67
<![CDATA[The object of this research is the manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used in this study is descriptive analysis using multiple linear regression where the data obtained from the Indonesia Stock Exchange. The results obtained in this study are simultaneous current ratios, and the debt to equity ratio has a significant effect on return on assets. Partially the current ratio has a negative and significant effect on return on assets, while the debt to equity ratio has a positive and significant effect on return on assets.]]>
<![CDATA[STUDI HUBUNGAN ANTARA MODAL MANUSIA, MODAL SOSIAL, DAN MODAL KEUANGAN DENGAN STRATEGI INOVASI PERUSAHAAN UKM ]]>
<![CDATA[Wihalminus Sombolayuk]]>;
<![CDATA[Ria Mardiana Yusup]]>;
<![CDATA[Indrianty Sudirman]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.69
<![CDATA[This study draws on the conceptual framework of the relationship between human capital and innovation strategies and the relationship of social capital on innovation strategies and the relationship between financial capital and innovation strategies. This research is a literature study and the development of a conceptual framework on SMEs as an analysis. The results of the study succeeded in formulating three prepositions, namely a) a positive relationship between human capital and the company's innovation strategy; b) positive relationships between social capital and SME company innovation strategies; c) positive relationships between financial capital and the company's innovation strategy. The higher human capital, social capital, and financial capital, the better the formulation and implementation of innovation strategies in SME companies.]]>
<![CDATA[JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS ]]>
<![CDATA[Richard Wiratama]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.71
<![CDATA[The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.]]>
<![CDATA[PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Mentari Chandra Tjiang]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Marselinus Asri]]>
<![CDATA[ SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i01.13
<![CDATA[This study aims to investigate the effect of earnings management, profitability andliquidity on dividend policy. The independent variables used are earningsmanagement, profitability, and liquidity. The dependent variable used is dividendpolicy. The population used in this study is a manufacturing company listed on theIndonesia Stock Exchange with the period of 2014-2016. Sample Method used inthis research is purposive sampling method with certain criteria and use secondarydata in the form of annual report and company financial report. The hypothesis in thisstudy was tested using multiple linear regression.The results of this study indicatethat the variable of earnings management has a positive and insignificant effect ondividend policy. While profitability research results have a positive and significanteffect on dividend policy. And the results of the research of liquidity have a negativeand insignificant influence on dividend policy. This research is expected to giveconsideration to the company to improve its performance well in assessing company.So as to increase the confidence of investors in making decisions]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN ]]>
<![CDATA[Felicia Wuisan]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i02.39
<![CDATA[This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.]]>
<![CDATA[PENGARUH PEMBAGIAN KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI PT. TIGA SAUDARA INDONUSA MAKASSAR ]]>
<![CDATA[Arfiany Arfiany]]>
<![CDATA[ SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i02.89
<![CDATA[The concept of managing employees or employees becomes very important in the organization. Seeing the importance of Human Resources (HR) in supporting the progress of an organization must try to get the right workforce both in quality and quantity. Companies are certainly obliged to conduct screening or selection of employees before the division of labor. This is very important and should not be ignored because it can happen that the workforce obtained by the company is not in accordance with the established standards. The selection of the right employee can strengthen an organization in achieving its goals. Mistakenly choosing employees, can be very detrimental in terms of time, cost and morale. In carrying out selection, an organization should determine the requirements that must be met by a prospective workforce before they are rejected or accepted. This aims to make selection as objective as possible. After conducting the selection, the next step that must be done is placement, which is placing the right person in the right position.]]>
<![CDATA[DESAIN KURIKULUM DAN MOTIVASI BELAJAR MAHASISWA ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i02.90
<![CDATA[This study aims to identify the concept of learning which will motivate the learning of accounting students based on the curriculum of the accounting study program in Makassar. The study sample was 87 students from several private universities in Makassar. The research method used was descriptive research that identified 5 learning motivation of accounting students, learning outcomes, lecturer learning methods, and lecturer ratings. The results showed that on average students had high learning motivation even though there were also some students who had low motivation. Students may have entrinsic motivation but they try to learn because they are motivated to get high scores. Accounting students understand the competencies to be obtained and are supported by varied learning methods from lecturers. These results may be explained by the results of a test of the relationship or association between learning motivation and GPA which indicates a relationship between the two. While learning motivation and duration of study, learning motivation and GPA, as well as GPA and duration of study there is no relationship or not associated with one another.]]>
